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| Tax refund intercept ： ウィキペディア英語版 |
Tax refund interception
A tax refund interception is the act of an agency responsible for sending tax refunds using all or part of a refund to fulfill an obligation of the taxpayer rather than sending the money to the taxpayer him/herself.
Some common obligations for which tax refunds are intercepted include outstanding taxes, student loans, child support, fines, restitution, and wage garnishments. While taxes are sometimes intercepted to pay off the balance to a government-operated collection agency, most jurisdictions do not allow refunds to be intercepted to pay a private collection agency.
In the United States, the Internal Revenue Code allows the Internal Revenue Service (IRS) to divert overpayments of taxes to satisfy other federal taxes,〔Internal Revenue Code section 6402(a).〕 certain past-due support obligations,〔Section 6402(c).〕 debts owed to other Federal agencies,〔Section 6402(d).〕 state income tax obligations,〔Section 6402(e).〕 and certain unemployment compensation debts.〔Section 6402(f).〕
==References==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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